The Tax Court has recently ruled that taxpayers were not entitled to charitable deductions on contributions of diagnostic and laboratory equipment since the documents submitted with their tax returns provided only general descriptions and lacked essential information. Taxpayers failed to substantially comply with Reg. 1.170A-13 by not including adequate property descriptions, valuation methods used, manner of acquisition, and cost basis of equipment. In addition, taxpayers did not obtain written acknowledgements for the contributions under Section 170(f)(8) . Newton Friedman , TC Memo 2010-45 (Tax Ct.).